A tax is imposed upon the privilege of using in this City an
automobile which is rented from a renter outside Illinois and which
is titled or registered with an agency of this state's government
in this City at the rate of 1% of the rental price of such automobile
while this article is in effect, in accordance with the provisions
of Section 8-11-8 of the Illinois Municipal Code (65 ILCS 5/8-11-8).
Every such person engaged in such business in the City shall
file, on or before the last day of each calendar month, the report
to the State Department of Revenue required by Sections 2 and 3 of
"An Act in Relation to a Tax upon Persons Engaged in the Business
of Selling Tangible Personal Property to Purchasers for Use or Consumption"
approved June 29, 1933, as amended.
The tax provided for in this article shall be collected from
the persons whose Illinois address for titling or registration purposes
is given as being in this City.
At the time such report is filed, there shall be paid to the
State Department of Revenue the amount of tax imposed on account of
the renting of automobiles during the preceding month.